The Dual Aspects of Accounting Transaction and the Assets-Claims on Assets Equality in Axiomatic Theory
The purpose of this study is to analyze the structure of the financial statements´ balance sheet and the dual aspects of accounting transactions from the viewpoint of axiomatic theory showing the relationship between assets and claims on assets. The methodology is rationalistic and analytical; it us...
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Formato: | Artículo (Article) |
Lenguaje: | Inglés (English) |
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IARAS Press
2016
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Acceso en línea: | https://repository.urosario.edu.co/handle/10336/27056 |